Bureaucratic monster for employers? Employment contracts must comply with stricter requirements as of 1 August

Evidence Act: Employment contracts must be put to the test with regard to mandatory transparent working conditions

From 1 August 2022, the amended regulations of the Verification Act will apply. The background to this is the EU Directive 2019/1152 (Working Conditions Directive), which comes into force on 31 July 2019.

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Secretly recording a conversation at the workplace: Can employees be dismissed (without notice)?

Discussions between employers or supervisors and employees are often delicate. If conflicts are smouldering or have already erupted in the working relationship, they can become very verbal.

It is not uncommon for employees to reach for their smartphones and secretly record conversations with their employers or superiors that are supposed to be confidential.

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Income tax return 2021: How do I take my crypto investments into account?

With an estimated 5,000,000 people in Germany investing in the crypto world, many will soon be asking the question, “How do I account for my crypto investments in my 2021 income tax return?” Some individuals will have to make sometimes substantial tax payments as a result of their crypto investments and will thus also be required to file an income tax return in due time.

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Facility-based mandatory vaccination against Corona: authorities get serious!

Since March 16, 2022, the facility-based vaccination obligation has been in effect: employers must report to the health department all employees* – including all external service providers in the company (!) – who have not been vaccinated against the Corona virus, have not recovered, or have not been vaccinated for medical reasons.

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ACCONSIS Zukunftswerkstatt

The ACCONSIS Future Workshop turns 3 – Happy Birthday!

The Future Workshop is our digital workbench for new solutions!

On the occasion of the 3rd anniversary of the ACCONSIS Future Workshop (ZKW), we asked Stefan Herzer, member of the Executive Board and responsible for organization and digitization at ACCONSIS, for an interview.

We were particularly interested in how the idea of the Future Workshop came about,

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Important information for the end of the year 2021

2021 saw a whole range of significant changes in the tax area for businesses, employers and employees, home and land owners as well as capital investors and taxpayers.

At the end of the year, important innovations were also set in motion that will take effect in 2022, for example the extension of the Corona economic aid and the short-time working allowance.

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Vorverkaufsrecht für Gemeinden

What is the right of first refusal for municipalities?

The municipality can only exercise the right of first refusal for a property in certain cases if it lies within the scope of a preservation order.

In a ruling dated 09.11.2021 – 4 C 1.20, the Federal Administrative Court ruled that a municipality’s right of first refusal for a plot of land located within the scope of an urban development ordinance does not exist if the plot of land is built on and used in accordance with the purposes of the urban development measures and the buildings erected on it do not have any defects.

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münchner immobilien fokus: Digital event series all about real estate

Since 2009, our experts Agnes Fischl-Obermayer, lawyer, tax advisor and specialist in inheritance law, and Regine Funke-Lachotzki, auditor and tax advisor, have been organising the series münchner immobilien fokus together with Aigner Immobilien GmbH.

Every year in spring and autumn, the event takes place on the premises of the Literaturhaus in Munich to provide a networking platform for members of the industry.

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Corona measures: Labour law issues – and how the courts see it

Some of the Corona provisions and measures introduced by the government since the beginning of the crisis have led to interesting questions and, in some cases, to legal proceedings. In the meantime, some decisions from the first and second instance are available.

Read decisions on issues such as “Right of access to place of work”,

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Tax data from Dubai: tax authorities are currently evaluating sensitive data

The last prominent data acquisition was some time ago. Many may still remember the acquisition of bank information from Switzerland. The state government of North Rhine-Westphalia was particularly prominent in this regard. The data purchase was and is highly controversial and even involved the Federal Constitutional Court. The acquired information has flushed billions into the state coffers.

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Fight against time: Last chance to avoid prosecution in Germany by filing a voluntary declaration

Now the time has come. The final step on the part of Turkey has been taken. The agreement on the automatic exchange of information (AEOI), which Turkey ratified back in 2017, will now actually be implemented. The Turkish President, Recep Tayyip Erdogan, personally ordered the execution of the relevant decision by decree on May 31,

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Casual landlords – Airbnb & rental portals targeted by tax authorities!

INSIDER online event on March 24, 2021 on the topic.

Due to the greater response to the article “Airbnb – The tax office knows who you rented to last summer!” – we are once again expanding our comments to include the following points:

After we have so far dealt in particular with the issues surrounding the investigative measures of the German tax authorities and the resulting tax obligations or consequences under criminal tax law,

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Introduction of short-time work by instant notice of dismissal pending a change of contract ?

Especially in the Corona pandemic, many employers have discovered short-time work as an effective means of bridging this difficult phase. Nevertheless, short-time work cannot simply be imposed by the employer.

Rather, a legal basis is required. This can result from a collective agreement, a works agreement or the employment contract.

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Airbnb – The tax office knows who you rented to last summer!

The Bayerische Rundfunk reports on the topic of “Airbnb” in its article “Airbnb landlords targeted by tax investigators” on B5 aktuell and the BR24 app. Dr. Christopher Arendt, specialist tax lawyer at ACCONSIS explains:

  • What led to the current situation? How can the tax office determine that I have generated income with Airbnb?
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Dismissal protection proceedings: Does the employee have a duty to provide information regarding job offers?

A lawsuit by an employee against the employer to protect against dismissal is always accompanied by a high cost risk for the employer.

If it turns out at the end of the often lengthy proceedings that the termination was invalid, the employment relationship is not terminated. But what is much more serious is that the employer must pay the contractually owed remuneration,

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Surprise mail from the tax office – where did they get the information about my foreign account?

Today, the German tax office can access high-quality data on foreign accounts and systematically evaluate this data. The Federal Central Tax Office is currently evaluating 1.1 million messages from this data exchange.

We are currently experiencing the effects of implementing this data exchange.

After the first measures of data exchange on financial matters between European and non-European countries have already taken place in the past,

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Data exchange with Turkey: voluntary disclosure protects against prosecution

In the middle of this year, the Federal Ministry of Finance declared that the Automatic Exchange of Information (AIA) will be expanded to include new countries from autumn 2020. The focus will be on data exchange with Turkey.

We have therefore asked Dr. Christopher Arendt, attorney, tax law specialist and managing director of ACCONSIS in Munich,

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No short-time work compensation without German company headquarters?

Recently, there has been an increasing number of inquiries from concerned clients who employ employees in Germany subject to social security contributions but do not have a registered office in Germany.

This is usually due to notifications from the German Employment Agency which, referring to the lack of a company seat in Germany,

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Selbstanzeige Finanzamt Türkei

The next wave of voluntary declarations to the tax office is foreseeable!

Since 2014, 100 countries have committed themselves to exchange information from account holders among themselves in the framework of the Automatic Information Exchange (AIA). This OECD measure ensures greater transparency in international money transactions and, as seen in the example with Switzerland, has also resulted in numerous cases of voluntary disclosure to the tax authorities.

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